https://www.taxtmi.com/caselaws?id=276802 Whether sums received under an Annadan Patra qualified as income applicable solely for public religious purposes under section 4(3) of the Income-tax Act was decided by applying the public v private trust test: the trust benefits were limited to the Panda and a definable class of jajman pilgrims, indicating a private religious trust. The court rejected expanded registry-based beneficiary claims, held the assessee bore the burden of proof and had not discharged it, and concluded the income was not exempt under section 4(3), favouring the Revenue. en-us Tue, 01 Apr 1958 00:00:00 +0530 Sat, 17 Nov 2018 16:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276802 Whether sums received under an Annadan Patra qualified as income applicable solely for public religious purposes under section 4(3) of the Income-tax Act was decided by applying the public v private trust test: the trust benefits were limited to the Panda and a definable class of jajman pilgrims, indicating a private religious trust. The court rejected expanded registry-based beneficiary claims, held the assessee bore the burden of proof and had not discharged it, and concluded the income was not exempt under section 4(3), favouring the Revenue. Case-Laws Income Tax Tue, 01 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276802